"Nonprofit organizations cover a wide range of activities,
services, and programs. Without a classification system that
groups similar charities by purpose, type, or major function,
it is difficult to understand the work of the nonprofit
sector.

The National Taxonomy of Exempt Entities
(NTEE) is a definitive classification system for
nonprofit organizations recognized as tax exempt under
Internal Revenue Code 501(c)(3). The system, developed by the
NCCS with the guidance of leading
nonprofit scholars and practitioners, is used by the IRS, as
well as INDEPENDENT SECTOR, the Foundation Center,
AAFRC Trust for Philanthropy, and many
grantmakers, foundations, researchers, and others working
with nonprofit organizations."